1. When you are reading the description about an accounting information system, you should first of all pay close attention to all the verbs and nouns then bubble or lable them .
2. Draw a table categorized by entity and activities. Such as who does what.etc.
3. Identify which entities are outside the system. Customer, general ledger office, bank, credit card company and warehouse etc are those called external entities.
4. Draw input and output flows to connect external entities to process system.
5. Go back to descriptions, get main ideas about each paragraph. Such as recording payment, process cash receipts, prepare deposit or prepare cash receipts summary.
2. Draw a table categorized by entity and activities. Such as who does what.etc.
3. Identify which entities are outside the system. Customer, general ledger office, bank, credit card company and warehouse etc are those called external entities.
4. Draw input and output flows to connect external entities to process system.
5. Go back to descriptions, get main ideas about each paragraph. Such as recording payment, process cash receipts, prepare deposit or prepare cash receipts summary.